§ 26-31. Registration required; issuance of business registration certificate.  


Latest version.
  • (a)

    All persons conducting business from a location within the city shall first register with the city. Upon payment by the business of the required occupation tax or regulatory fee, and complying with the provisions of this article, the city shall issue a business registration certificate to the business. Each person engaged in any business, trade, profession or occupation within the city limits, whether with a location in the city or in the case of an out-of-state business, with no location in the state exerting substantial efforts within the state pursuant to O.C.G.A. § 48-13-7, shall pay an occupation tax for such business, trade, profession or occupation. If the taxpayer has no permanent business location in the city, such business tax registration shall be shown to the city manager, his designee or any police officer of the city, upon request.

    (b)

    The business registration of each business operated in the city shall identify the dominant line of business that the business conducts.

    (c)

    Each person who is licensed under O.C.G.A. Title 43 of the state license examining boards shall provide evidence of proper and current state licensure before the city registration may be issued.

    (d)

    Any business required to obtain health permits, bonds, certificates of qualification, certificates of competency or any other regulatory matter shall first, before the issuance of a city business registration, show evidence of such qualification.

    (e)

    Any business required to submit an annual application for continuance of such business shall do so before the registration is issued.

(Ord. of 12-4-1995, § I; Ord. of 4-6-1998, § I)